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This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicate that green accounting has a positive and significant effect on tax aggressiveness, profitability has a positive and significant effect on tax aggressiveness, leverage does not have a significant effect on tax aggressiveness, and company size does not have a significant effect on tax aggressiveness. The results show that green accounting and profitability have a positive and significant influence on tax aggressiveness, while leverage and firm size do not significantly influence tax aggressiveness. These findings provide insight that companies with a concern for environmental impacts tend to implement more aggressive tax policies, and that more profitable companies have an incentive to optimize their tax management.

This study aims to analyze the determinants of tax aggressiveness in construction, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The sample consists of 80 companies with 220 observations, selected using purposive sampling based on criteria such as the availability of financial statements and the absence of losses during the research period. The variables include tax aggressiveness (ETR), profitability (ROA), leverage (DAR), board size, and firm size (SIZE). Data were analyzed using PLS-SEM with WarpPLS 8.0. The results show that profitability has a negative and significant effect on tax aggressiveness, while leverage has a positive and significant effect. Board size does not significantly affect tax aggressiveness but positively influences profitability and leverage. Firm size negatively affects profitability but positively impacts board size and leverage. These findings indicate that financial factors are more dominant in determining tax aggressiveness than board size, a corporate governance mechanism

Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.

This study aims to analyze the role of financial factors in encouraging corporate tax aggressiveness using a literature review approach. Taxes are a major source of government revenue, making tax aggressiveness an important issue in accounting and taxation research. This study applies the Systematic Literature review (SLR) method by examining previous studies related to leverage, capital intensity, and profitability in influencing tax aggressiveness. Data were obtained from scientific articles indexed in academic databases such as Sinta 2 and Scopus published between 2020 and 2024. The results show that leverage in several studies has a positive effect on tax aggressiveness because interest expenses can reduce taxable income. Capital intensity shows mixed findings, including positive, negative, and insignificant effects on tax aggressiveness. Profitability also presents inconsistent results across studies. Overall, financial factors have varying roles in influencing corporate tax aggressiveness, and factors such as leverage, capital intensity, and profitability play a very important role in determining how much a company engages in tax avoidance practices.

Indonesia's tax ratio remains below the 15 percent threshold recommended by the International Monetary Fund (IMF), reflecting a significant gap in tax revenue collection. This low ratio may indicate the presence of aggressive tax planning strategies, including tax avoidance practices, particularly among multinational enterprises. This study aims to empirically examine the relationship between multinationality, transfer pricing aggressiveness, and the use of tax havens on tax avoidance. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A total of 64 companies were selected as samples through purposive sampling based on specific criteria, including the availability of relevant financial data and disclosure of international operations. The variables analyzed include the degree of multinationality, transfer pricing aggressiveness as proxied by related party transactions, and involvement with tax haven jurisdictions. The dependent variable, tax avoidance, is measured using the effective tax rate (ETR) approach. Data were processed and analyzed using multiple linear regression analysis with the aid of STATA version 17. The findings of the study reveal that multinationality and transfer pricing aggressiveness do not have a significant relationship with tax avoidance. In contrast, the use of tax haven countries is positively associated with tax avoidance, suggesting that firms utilizing tax havens are more likely to engage in practices that reduce their tax liabilities. These results have implications for tax authorities in identifying and addressing high-risk corporate behaviors related to offshore financial structures. The study contributes to the literature on international taxation by providing empirical evidence from a developing country context.

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.

The purpose study aims to analize the effect of the environmental social governance & tax agresivity with Role political connection as moderation variable. In this study the theory used as the basis for this test is Legistimachy theory & Political Cost Hypotesis theory, This study aims to examine the environmental, social and governance aspects of tax aggressiveness and to examine whether political connections can moderate environmental social governance on tax aggressiveness in manufacturing, mining, & agro companies listed on the Indonesia Stock Exchange (IDX).. Sample measurements in this research were using quantitative techniques.  The objects used as samples in this test were 60 companies The type of data used as the research object is documentary, namely financial reports of companies by selecting the time period 2021 to 2023 respectively. This research uses outer model, inner model & hypothesis testing. The results show that each dimension of the environment social and governance does not have a direct effect on tax aggressiveness with a significance value of p value above 0.05 and t statistic shows a coefficient below 1.966. However, the indirect effect shows that political connections can act as a negative moderator of the relationship between the environment and tax aggressiveness with a significance value of p value 0.020 and t statistic 2.330. In addition, political connections can also act as a positive moderator of the relationship between governance and tax aggressiveness with a significance value of p value 0.004 and t statistic 2.906. However, political connections cannot moderate the relationship between the social environment and tax aggressiveness with a significance value of p value e 0.081 and t statistic 1.745.

This study aims to obtain empirical evidence regarding the effect of corporate governance and corporate social responsibility disclosure on tax aggressiveness with financial distress as a moderating variable. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sample was selected using a purposive sampling technique, resulting in 70 companies with 350 analysis units (panel data). The results of this study indicate that corporate governance proxied by independent commissioners has a significant negative effect on tax aggressiveness. Meanwhile, corporate governance proxied by institutional ownership, managerial ownership, and audit committees has no effect on tax aggressiveness. In addition, CSR disclosure also has no effect on tax aggressiveness. Financial distress is proven weaken the negative relationship between independent commissioners and tax aggressiveness, but is not proven to weaken the negative relationship between institutional ownership, managerial ownership, audit commitees, and CSR disclosure on tax aggressiveness. This study is provides for stakeholders, such as managers, shareholders, and the government in developing strategies to reduce tax aggressiveness practices.

Tax aggressiveness refers to corporate actions aimed at reducing taxable income through tax planning strategies. This study aims to provide empirical evidence regarding the effect of profitability and liquidity on tax aggressiveness, with corporate social responsibility (CSR) disclosure as a moderating variable. This research is based on agency theory and focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study sample consists of 87 companies, selected using a purposive sampling technique. The research employs Moderated Regression Analysis (MRA) to analyze the data. The findings indicate that profitability significantly influences tax aggressiveness, while liquidity does not. Additionally, CSR does not moderate the relationship between profitability and tax aggressiveness, nor does it moderate the effect of liquidity on tax aggressiveness. The theoretical implication of this research supports and expands the understanding of agency theory in tax-related decision-making. The practical implication suggests that highly profitable companies should avoid engaging in tax aggressiveness, as it may damage their corporate image. Moreover, fair tax policy implementation and enhanced government supervision are necessary to minimize tax avoidance practices

This research aims to examine the influence of capital intensity, company size, and sales growth on tax aggressiveness. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Panel Data Regression Analysis using the Eviews version 13 application and Microsoft Excel. The population used in this research is Energy Companies Listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. The data collection technique in this research is a purposive sampling technique with a population of 87 companies becoming the final 10 company samples or 60 observation data processed in this research. The research results show that simultaneously capital intensity, company size and sales growth influence tax aggressiveness. Partially, capital intensity and sales growth have no effect on tax aggressiveness. Meanwhile, company size influences tax aggressiveness.

The purpose of this research is to analyze the effect of capital intensity, leverage, and liquidity on tax aggressiveness and the effect of profitability in moderating capital intensity, leverage, and liquidity on tax aggressiveness. This study uses a quantitative method, with data sources derived from the annual financial reports of companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study examined 79 companies. In this study, the purposive sampling method was used to select samples; 36 company samples were selected over five years of observation, so that a total of 180 samples met the criteria. The results of the study indicate that capital intensity has a significant positive effect on tax aggressiveness, leverage has a significant positive effect on tax aggressiveness, and liquidity has a significant positive effect on tax aggressiveness. Profitability cannot moderate the effect of capital intensity and leverage on tax aggressiveness and profitability can moderate the effect of tax aggressiveness on liquidity.

This study is intended to find out and provide tangible evidence of the influence of Capital Intensity and Debt Level on Tax Aggressiveness in Property and Real Estate companies listed on the Indonesia Stock Exchange. This observation uses Tax Aggressiveness as the dependent variable and Capital Intensity and Debt Level as independent variables. This study uses a quantitative descriptive approach. The sample in this observation uses a purposive sampling method using financial report data for 5 years, and journals that have been researched by the researchers. The type of data for this research is secondary data obtained from the analysis of financial report data, international journals, national journals, astikels, and books. This hypothesis was tested using descriptive statistical analysis, classical assumption tests, multiple regression tests and hypothesis tests, namely the r analysis test and the t test. The results of this study show that Capital Intensity and Debt Level have a significant positive impact on Tax Aggressiveness.

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.

The Influence of Independent Commissioners, Liquidity, and Leverage on Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. This study aims to find out and provide empirical evidence regarding the Influence of Independent Commissioners, Liquidity, and Leverage on Company Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 period. The number of samples in the study were 21 companies with a total of 63 research data obtained using purposive sampling method based on predetermined criteria. The data used is secondary data in the form of audited annual financial reports for the 2020-2024 period taken from the website www.idx.co.id. The data analysis technique used is descriptive statistics, assumption test, multiple linear regression analysis test and hypothesis testing. Based on the results that have been obtained, it is found that the Independent Commissioner and Liquidity have no effect on Tax Aggressiveness and the Leverage variable has an effect on Tax Aggressiveness.

This study aims to determine the relationship between leverage, company characteristics, and financial performance with illegal tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research method used is quantitative with secondary data. The population of this study are mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained was 10 companies using purposive sampling method. Data analysis using SmartPLS. The results showed that leverage, company characteristics, and financial performance had no significant effect on tax aggressiveness. This means that mining companies that have high leverage, poor company characteristics, and poor financial performance do not tend to practice tax aggressiveness. In addition, good corporate governance cannot moderate the relationship between leverage, company characteristics and financial performance with tax aggressiveness. This means that leverage, company characteristics and financial performance still have a significant influence on tax aggressiveness, even though the company has good corporate governance.

To be able to reduce corporate tax payments, it is necessary to conduct an evaluation of tax management. Companies can exercise tax aggressiveness to minimize their tax burden without going against existing government policies. This study aims to examine the influence of capital intensity and leverage on tax aggressiveness. The population of this study is companies in the consumer goods industry sector listed on the Indonesia stock exchange for the 2020-2023 period. In collecting samples using the purposive sampling method, then there were 108 samples obtained. The research data used is secondary data in the form of annual financial reports from sample companies. The data analysis methods are classical assumption tests and hypothesis tests.   The results showed that the capital intensity variable had a significant influence on tax aggressiveness, while the leverage variabel has an influence but not significantly on tax aggressiveness.

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

Tax aggressiveness is an effort to reduce the tax burden, either by means that comply with the law or that violate the law. This research investigates the relationship between Advertising Expenses, Transfer Prices, Stock Price Volatility on Tax Aggressiveness and Company Size as a Moderating Variable. This research applies descriptive statistical analysis with a quantitative-based approach. The research results show that advertising expenses have a negative influence on tax aggressiveness, while transfer prices and share price volatility have a positive influence on tax aggressiveness. And company size strengthens the influence of transfer prices on tax aggressiveness. Company size weakens the influence of advertising expenses and share price volatility on tax aggressiveness.